Corporate governance and manipulation of accounting information: measurement at fair value in commercial banks
The aim of this work is to verify whether the Corporate Governance practice management inhibits result in the process of measurement at fair value on the commercial banks. It was used information from the institutions in 125 countries, contained in the Bloomberg databases. We conclude that (i) are f...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2014-08-01
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| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/32977 |